2012 (11) TMI 144

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C. Tikadar, Consultant, for the Respondent. [Order]. - Heard both sides. 2. Revenue is in Appeal against Order-in-Appeal No. 17/Kol-VII/2011 dated 4-2-2011 whereby Commissioner (Appeals) upheld the lower adjudicating authority's order granting refund. 3. Briefly stated facts of the case are that Respondent deposited an amount of Rs. 55,814/- (Rupees Fifty Five Thousand Eight Hundred....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... this case. 5. Learned Consultant appearing on behalf of the Respondents draws attention to the Order-in-Original wherein lower adjudicating authority has recorded in para 4 of his order that unjust enrichment clause did not apply to such a refund since deposited amount is not passed on to the others. Therefore principle of unjust enrichment could not apply in this case and the case cited by....